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Watch our 3-minute intro on the R&D Audit process

2.3 – Treasury Decisions

These are final regulations that are published in the Federal Register, and are the result of the proposed rule-making process.  Here are the Treasury Decisions that affect the R&D Credit:

TD 8562 – Revised 1.174-2

TD 8930 – GEN 2 of the R&D Credit

TD 9104 – Changes to IRC 41(d)

TD 9205 – Controlled Groups TEMP

TD 9296 – Controlled Groups FINAL

TD 9401 – ASC Calc TEMP

TD 9528 – ASC Calc FINAL

TD 9539 – 280C Election

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